State Act

Odisha Excise Act, 2008

103. Findings of the Competent Authority :– The Competent Authority may, after considering the reply, if any, to the notice issued under Section 102 and the materials before it and after giving the person affected, a reasonable opportunity of being heard, by order, record a finding whether all or any of the properties in question are illegally acquired properties : Provided that if the person affected does not appear before the competent authority or represent his case before it within a period of thirty days specified in the aforesaid notice, the Competent Authority may proceed to record a finding under this Sub- section exparte on the basis of the evidence available before it.